https://www.taxtmi.com/caselaws?id=759517 Challenge concerns validity of consolidated show cause notices that group multiple financial years. The prevailing legal position emphasises that time limits for initiating recovery and prosecution run from the due date for furnishing the annual return for the specific financial year; consolidation across years bypasses those period-specific limitation and procedural requirements, rendering the consolidated notices procedurally infirm. Consequence: consolidated SCNs covering successive assessment years were treated as invalid and quashed, requiring separate, year-wise invocation of statutory remedy periods and compliance with the statutes procedural mandates. en-us Wed, 07 Aug 2024 00:00:00 +0530 Wed, 18 Feb 2026 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759517 Challenge concerns validity of consolidated show cause notices that group multiple financial years. The prevailing legal position emphasises that time limits for initiating recovery and prosecution run from the due date for furnishing the annual return for the specific financial year; consolidation across years bypasses those period-specific limitation and procedural requirements, rendering the consolidated notices procedurally infirm. Consequence: consolidated SCNs covering successive assessment years were treated as invalid and quashed, requiring separate, year-wise invocation of statutory remedy periods and compliance with the statutes procedural mandates. Case-Laws GST Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759517